Commentary

I11.352D Appeals to the Court of Appeal

IHT, trusts and estates

I11.352D Appeals to the Court of Appeal

I11.352D Appeals to the Court of Appeal

An appeal from a decision of the Upper Tribunal lies to the Court of Appeal in England and Wales, the Court of Session in Scotland and the Court of Appeal in Northern Ireland1. Permission is needed, either from the Upper Tribunal or from the appropriate appellate court. An application from the appellate court may only be made in the event that permission has been refused by the Upper Tribunal2. Where the decision made by the Upper Tribunal was a decision on an appeal from the First-tier Tribunal, the Upper Tribunal may only give

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